ATPS Estrutura de Analise e demonstracao financeira

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PC 746.848

Consolidado ( BR GAAP e IFRS)

L.I

2009: DISPONIBILIDADE= 500.294 = 0,40%

PC 1235.350

2010: DISPNIBILIDADE= 560229= 0,46%

P.C 1196459

Controladora (BR GAAP)

L.G

2009: A.C +R.L.P = 911.583+1.366,897 = 2%

P.C+E.L.P 942.236+196423

2010: A.C+RLP= 997.359+1.611,483= 1,93%

P.C+ELP 746.848+604.673

Consolidado( BR GAAP e IFRS)

G.E

2009: A.C=RLP= 1716362+1024856 =1,71%

P.C+ELP 1.235,350+366.046

2010=A.C+RLP= 1.869,897+1.351,974 = 1,64

P.C+ELP 1196459+767910

Controladora (BR GAAP)

GE

2009: PC+P.E.L.P = 942236+196423=0,49

A.T 2.278,480

2010=PC+PEPL=746848+604678=0,51%

A.T 2.609,022

Consolidado ( BR GAAP e IFRS)

G.E

2009: PC+P.E.L.P= 1.235,350+366.046 =0,71%

A.T 2.241,218

2010: P.C + P.E.L.P= 1.196459+767910 =0,60%

A.T 3.221,871

Controladora (BR GAAP)

R.P.L

2009: L.L do EXERC = 683924= 0,60%

P.L 1.139,821

2010=L.L do EXERC = 744050= 0,59%

P.L 1.257,501

Consolidado ( BR GAAP e IFRS)

R.P.L

2009: L.L do EXERC= 683.924 =0,60%

P.L 1.139,822

2010: L.L do EXERC =744.050 =0,59%

P.L 1.257,502

Controladora (BR GAAP)

2009: X1=L.L= 683.924 X0,05=0,030

P.L 1.139821

2010: X1= L.L=744050X0,05=0,029

P.L 1.257,501

Consolidado ( BR GAAP e IFRS)

2009: X1= L.L = 683924 X 0,05=0,030

P.L 1.139,822

2010: X1= L.L=744.050 X0,05=0,029%

P.L 1257,502

Controladora (BR GAAP)

2009: X2= A.C +RLP = 911583+1366897 X1,65=2.278,480 X 1,65=3,30

P.C + E.L.P 942.236+196.423 1.138,659

2010: X2=A.C+R.L.P X1,65=997539+1611,483 X 1,65=2.609,022 X1,65=3,18

P.L+E.L.P 746.848+604673 1.351,521

Consolidado ( BR GAAP e IFRS)

2009: X2= A.C+R.L.P X1,65=1.716,362+1.024,856 X1,65= 2.741,218= 1,71X1,65=2,82

PC+E.L.P 1.235,350+366.046 1.601,396

2010: X2= A.C+RLP X 1,65=3.221,871 X 1,65=2,70

P.C+ E.L.P 1.964,369

Controladora (BR GAAP)

2009: X3=A.C - ES X 3,55 = 911.583-94338 X3,55=817.245 X3,55=3,05

PC 942.236 942.236

2010: X3=AC-ES X 3,55=997.539-185.092 X3,55= 812.447 X 3,55=3,83

P.C 746.848 746.848

Consolidado ( BR GAAP e IFRS)

2009: X3= A.C-ES =1716362-509551 X 3,55=3,44

P.C 1.235,350

2010: X3=A.C-ES= 1869897-571525 X 3,55=3,83

P.C 1.196,459

Controladora (BR GAAP)

2009: X4= AC X 1,06=911.583 X 1,06=1,01

P.C 942.236

2010: X4= A.C X1,06= 997.539 X 1,06=1,40

P.C 746.848

Consolidado ( BR GAAP e IFRS)

2009: X4= A.C X 1,06 = 1716362 X 1,06=1,46

P.C 1.235,350

2010: X4= AC X 1,06=1869897 X 1,06= 1,65

PC 1.196,459

Controladora (BR GAAP)

2009: X5= P.C + E.L.P X 0,33= 942236+196423 X 0,33=0,32

P.L 1.139,821

2010: X5= P.C + E.L.P X0,33=746848+604.67 3 X0,33=0,35

P.L 1.257,501

Consolidado ( BR GAAP e IFRS)

2009: X5= P.C+E.L.P= 1235350+366046 X 0,33 =0,46

P.L 1.139,822

2010: X5= PC+E.L.P X 0,33=1.196,459+767910 X0,33=0,51

P.L 1.257,502

FI=0, 030 + 3,30 + 3,05 -1,01 - 0,32 = 5,05

FI=5,05 Insolvência.

Com base nos cálculos do método Dupont e método do Stephen kanitz, podemos analisa os valores